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16 chapters · 269 sections in this title.
A.R.S. § 43-401 Withholding tax; rates; election by employee
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A. Except as provided by subsections B and H of this section, every employer at the time of the payment of wages, salary, bonus or other emolument to any employee whose compensation is for services performed within this state shall deduct and retain from the compensation an amoun…
A.R.S. § 43-402 Definition of "employer"
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For the purposes of this article, "employer" means the person for whom an individual performs or performed any service of whatever nature, as the employee of such person including any officer or department of the state, any political subdivision or agency of the state, any city o…
A.R.S. § 43-403 Employment excluded from withholding
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A. No amount shall be deducted or retained from: 1. Wages or salary paid to an employee of a common carrier when such employee is a nonresident of this state as defined in section 43-104 and regularly performs services both within and without this state. 2. Wages paid for domesti…
A.R.S. § 43-404 Extension of withholding to pensions, annuities, retirement accounts; definitions
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A. For the purposes of this title, a payment from a pension or annuity or a distribution from a retirement account to an individual, if at the time the payment or distribution is made a request by the individual that such pension, annuity, retirement account be subject to withhol…